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Resources

Standards on Auditing (SAs) Integrated Daily

Standardize quality control across all audit engagements with built-in SA 200–700 check items and working paper generators, so every file is ready for ICAI peer review.

ICAI Compliance

1. Pre-Built SA Audit Checklists (SA 200–700 Series)

Comprehensive electronic checklist templates mapped directly to ICAI Standards on Auditing.

SA 200 – 299 Series

General Principles & Responsibilities

SA 210 Engagement Letters, SA 220 Quality Control for Audits, SA 230 Audit Documentation, and SA 240 Fraud Responsibilities.

SA 300 – 499 Series

Risk Assessment & Internal Controls

SA 300 Audit Planning, SA 315 Identifying & Assessing Risk of Material Misstatement, SA 320 Materiality, and SA 330 Audit Responses.

SA 500 – 799 Series

Audit Evidence & Reporting

SA 500 Audit Evidence, SA 505 External Confirmations, SA 530 Audit Sampling, SA 700 Forming an Opinion & Reporting on Financial Statements, with UDIN tracking.

Built-in Calculation Tools

2. Materiality & Sampling Calculator (SA 320 / SA 530)

Illustrative benchmark-based materiality thresholds. Final materiality is always the auditor's professional judgment under SA 320.

Overall Planning Materiality (OM) ₹ 12,00,000
Performance Materiality (PM @ 75%) ₹ 9,00,000
Trivial Misstatement Threshold (5%) ₹ 60,000
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3. Working Paper (WP) Generator

Automated indexing and cross-referencing of electronic working papers (A-100 Permanent Audit File, B-200 Current Audit File). Tag sample invoices, bank statements, and reconciliation memos with digital review sign-offs.

WP #B-204: Bank Balance Affirmation Cross-referenced to bank confirmation letter & lead sheet.
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4. Peer Review Readiness Export

Single-click audit trail export formatted precisely for ICAI Peer Review Board inspections. Show that SQC 1 quality control procedures and SA documentation rules were followed across all firm audits (SQM 1 / SQM 2 will apply once ICAI notifies their effective date).

Single-Click Peer Review Package (ZIP/PDF) Includes engagement letters, materiality memos, checklists, and UDINs.
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